RF-1198 (Notification by the posting company):
WorkFlex submits RF-1198 based on the information provided in the platform. For the first trip, each employee needs a D-number.
D-number already available: Perfect – no further action required.
D-number not yet available: The D-number is applied for in person at the Norwegian Tax Administration during the first trip. It is valid for 5 years; the appointment can be booked online by the employee, HR, or WorkFlex – see article.
Your Norwegian client is required to submit their own notification (RF-1199).
After the business trip – Monthly notifications
Even after completing the assignment in Norway, there are further reporting obligations to the Norwegian authorities. These concern the “A-Melding” and, if applicable, the VAT report. Both are submitted via the Altinn online portal.
Currently, WorkFlex cannot prepare or submit these reports; this must be arranged directly with your Norwegian representative or accountant. WorkFlex can, however, support you in finding a suitable vendor. Please contact [email protected] if you would like assistance.
The A-Melding is the monthly payroll and social data report to the Norwegian Tax Administration. It is submitted by the posting company – regardless of whether income tax is actually withheld in Norway. If no income is taxed in Norway, a zero report (“A-Melding med null-beløp”) is sufficient.
If the company generates taxable revenue in Norway (e.g., services provided locally exceeding certain thresholds), a VAT report (value-added tax declaration) must also be submitted.